从教育产业看非营利组织的会计准则与模式

Accounting Principle and Accounting Mode of Non-profit Organizations in Education Industry

我国传统教育观将教育看成是单纯的公共、福利事业,事实上教育具有公共事业和产业双重性质。本文针对教育产业这一特殊性质,结合我国公办学校和非公办学校并存的局面及其对会计核算的特殊要求进行了分析,并将结论推广到与教育类似的其他事业单位,设计适合我国国情的非营利组织会计准则体系,在此基础上提出具有中国特色的专用基金会计模式。

Chinese traditional education outlook regards education as public and well-being industry, but factually education has dual character. According to the specific characteristics of the industry associated with the situation in public school and private school in China, this paper analyzes specific requirements of accounting examination, applies the conclusion to other units similar to education organizations and designs accounting principle suitable for non-profit organizations in China. Based on above discussion, the paper also puts forward accounting mode of specific founds with Chinese characteristics.